Part IVB : Withholding tax on interest

50A. Definitions

50B. Levy of withholding tax on interest

50C. Liability for tax

50D. Exemption from withholding tax on interest

50E. Withholding of withholding tax on interest by payers of interest

50F. Payment and recovery of tax

50G. Refund of withholding tax on interest

50H. Currency of payments made to Commissioner

51. [Repealed]

[Part IVB inserted by section 98(1) of the Taxation Laws Amendment Act, 2013 (Act No. 31 of 2013) - effective 1 March 2015 (effective date substituted by section 125 of the Taxation Laws Amendment Act, 2014 (Act No. 43 of 2014)]